happy cat

Main residence purchased jointly (married) in June 2013 Smaller second home purchased in October 2021 in Cornwall - title in wife name only (as her side of family inheritance) We are selling both main home in and second home chain free to downsize and buy just one main residence in Cornwall. We have a sale about to complete on our main home in Worcestershire. We have not yet secured a buyer for her second home. To save being homeless upon completion of our main residence we will then use the second home (in my wife's name) as our main residence whilst awaiting for our then main residence purchase to go through - this could be anything from a couple of weeks or a month or so depending on conveyancing. Once it does go though the new higher value purchase requires refurbishment. Upon selling the main residence in Worcetsershire and for the second home in Cornwall is then our main residence (as a stop gap for ? amount of time) upon completion of our next main residence we know we have to state our main residence would be the new higher value purchase (on completion) but what happens with CGT? My wifes Oct 2021 purchase has gone up in value approx £80k (we've read solicitor costs, 2nd home stamp duty, refurbishment costs etc can be deducted) We've also read about a 9 month rule - would the 9 month rule apply if our main residence? Who is liable for CGT and how would it be worked out as it's a complicated situation.